https://www.taxtmi.com/caselaws?id=158855 Standing rubber trees sold for felling and removal were held not to be "timber" under the common parlance meaning applied to the Kerala General Sales Tax Act, 1963. The court distinguished living trees from standing timber and noted that rubberwood is not inherently fit for structural use without immediate treatment after felling. As a result, the trees did not fall within the exclusion for timber in Explanation I(ii) to Section 2(xxvii), and the sale proceeds remained agricultural produce. The levy of sales tax on the turnover from such sales was therefore unsustainable. en-us Fri, 08 Nov 1996 00:00:00 +0530 Fri, 08 Nov 2013 16:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158855 Standing rubber trees sold for felling and removal were held not to be "timber" under the common parlance meaning applied to the Kerala General Sales Tax Act, 1963. The court distinguished living trees from standing timber and noted that rubberwood is not inherently fit for structural use without immediate treatment after felling. As a result, the trees did not fall within the exclusion for timber in Explanation I(ii) to Section 2(xxvii), and the sale proceeds remained agricultural produce. The levy of sales tax on the turnover from such sales was therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 08 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158855